At the start of an accounting period, a company has liquid assets of 100K, which include marketable shares valued at 30K. Receivables are 20K, while inventories are 10K. Fixed assets are 80K and intangible assets are 20K. The company has payables of 60K and other short-term debts of 90K. Long-term liabilities are 30K. Based on this information, draw up the company's Balance Sheet at the start of the period and evaluate whether the company is at risk of insolvency. In your own words, state and justify your assumptions and comment on your working